Sec. 252.001. MAINTENANCE TAX IMPOSED. A maintenance tax is imposed on each authorized insurer with gross premiums subject to taxation under Section 252.003. The tax required by this chapter is in addition to other taxes imposed that are not in conflict with this chapter.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Structure Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Subtitle C - Insurance Maintenance Taxes
Chapter 252 - Fire and Allied Lines Insurance
Section 252.001. Maintenance Tax Imposed
Section 252.002. Maximum Rate; Annual Adjustment
Section 252.003. Premiums Subject to Taxation